Regulations

On this page you can find regulations that regulate the rights and obligations of freelancers.

Find more information and instructions for using the portal and filing taxes at the following links:

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Law on personal income tax

Law on Contributions for Compulsory Social Insurance

Rulebook on tax return on calculated tax through self-taxation and related contributions on earnings, i.e. other type of income by a natural person as a taxpayer

Download: Rulebook on tax return on calculated tax through self-taxation and related contributions on earnings, i.e. other type of income by a natural person as a taxpayer

Explanation regarding the submission of a tax return on the PP OPO form for the first quarter of 2023, for taxpayers who pay tax through self-assessment

Regulation on the content, form and method of submitting a single application for compulsory social insurance, uniform methodological principles and a uniform codex of codes for entering data into the uniform database of the central register of compulsory social insurance

Download: Regulation on the content, form and method of submitting a single application for compulsory social insurance, uniform methodological principles and a uniform codex of codes for entering data into the uniform database of the central register of compulsory social insurance